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农民专业合作社外部监管体系的内容及职能
引用本文:刘卫宇,李敬锁,牟少岩.农民专业合作社外部监管体系的内容及职能[J].青岛农业大学学报(社会科学版),2011,23(3):24-26.
作者姓名:刘卫宇  李敬锁  牟少岩
作者单位:1. 莱阳市环境卫生管理处,山东 烟台,265200
2. 青岛农业大学 校长办公室,山东 青岛,266109
基金项目:青岛市软科学研究计划项目(KZJ-65);青岛市软科学研究计划项目(11-2-3-75-[19]-zhc)
摘    要:农民专业合作社的规范发展,需要政府有关部门的服务和指导,更需要政府部门的外部监管。建立以农业部门监管为主,工商、税务、银监会等其他政府部门各司其职、相互配合的农民专业合作社外部监管体系,是我国农民专业合作社发展的战略举措。监管的内容与范围包括:农民专业合作社的登记注册、农民专业合作社资格认定和运行机制、税收优惠、财政及金融等国家支持资金的使用等。

关 键 词:农民专业合作社  外部监管体系  内容  职能

Content and Functions of External Supervision System for Farmer Professional Cooperatives
LIU Wei-yu,LI Jing-suo,MOU Shao-yan.Content and Functions of External Supervision System for Farmer Professional Cooperatives[J].Journal of Laiyang Agricultural College(Social Science Edition),2011,23(3):24-26.
Authors:LIU Wei-yu  LI Jing-suo  MOU Shao-yan
Institution:1. Laiyang Environmental Health Management Department,Yantai 265200, China; 2. President Office, Qingdao Agricultural University, Qingdao 266109, China )
Abstract:The normal development of farmer professional cooperatives need both the services and guidance of government departments and their external supervision. Establishment of the agricultural sector regulation-based external supervision system for farmer professional cooperatives with commercial, taxation, banking regulatory com- missions and other government departments performing their respective duties and cooperating with each other is China's strategic initiative to develop farmer professional cooperatives. Content and scope of supervision include : the registration of farmer professional cooperatives, their qualification and operational mechanisms, and use of state support fund such as tax incentives ,fiscal and financial fund and so on.
Keywords:farmer professional cooperatives  external supervision system  content  functions
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